Proceedings of the 6th UPI International Conference on TVET 2020 (TVET 2020)

Effects of Internal Control System on Performance of Local Governments in Sisaket Province

Authors
Piyachat Thongpaeng
Corresponding Author
Piyachat Thongpaeng
Available Online 4 February 2021.
DOI
10.2991/assehr.k.210203.140How to use a DOI?
Keywords
internal control, internal control and internal audit, accounting, performances, local governments
Abstract

This study aimed to study the effects of internal control on performance of local governments in Sisaket Province. The independent variables used in this study were 5 factors of the internal control system: control environment, risk assessment, control activities, information and communications and monitoring. The dependent variables were the performances of the local governments in Sisaket Province, which consisted of operational efficiency and effectiveness, financial report reliability and compliance with applicable laws and regulations. The researcher used questionnaires as a tool to collect data from samples of 40 local governments in Sisaket Province by submitting 2 sets of questionnaires each. The 80 sets were replied, which represented 100%. The descriptive statistics and multiple regression were used in data analysis. The study found that all factors affected performances of local governments in Sisaket Province as follows: monitoring, control activities, information and communications, control environment and risk assessment, respectively, with the statistical significance at the level of p <0.01.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 6th UPI International Conference on TVET 2020 (TVET 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
4 February 2021
ISBN
10.2991/assehr.k.210203.140
ISSN
2352-5398
DOI
10.2991/assehr.k.210203.140How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Piyachat Thongpaeng
PY  - 2021
DA  - 2021/02/04
TI  - Effects of Internal Control System on Performance of Local Governments in Sisaket Province
BT  - Proceedings of the 6th UPI International Conference on TVET 2020 (TVET 2020)
PB  - Atlantis Press
SP  - 314
EP  - 318
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210203.140
DO  - 10.2991/assehr.k.210203.140
ID  - Thongpaeng2021
ER  -